Match the components of working paper with their details. It assists the person reviewing the working paper to determine if enough work has been performed and if the right conclusion regarding the controls testing has been reached. It is specific to whether the test results support the overall purpose of the test. After the auditor has completed testing controls and drawn a conclusion about control risk, it is the last step in working paper documentation. There should be enough details in the working paper to allow another auditor to review the working paper, reperform the steps, and reach the same conclusion as the auditor who prepared the working paper